Court : Punjab and Haryana
Reported in : [2001]252ITR590(P& H)
..... that the assessing officer cannot grant the benefit of depreciation when it has not been claimed by the assessee. this position is further obvious from the fact that in the finance act, 2001, explanation 5 has been inserted in section 32(1)(ii) with effect from april 1, 2002. it has been, inter alia, provided that the provision shall apply 'whether or ..... of the case in respect of one of the cases may be briefly noticed. 3. mr. ram nath jindal had purchased a truck no. hrn 345 in the assessment year 1978-79 for rs. 62,000. he had sold it for rs. 64,300 and claimed depreciation at 30 per cent. this claim was allowed. from the assessment years 1979-80 ..... pages 11-12 of the paper book, the following position has been noticed: 'the assessee has purchased a truck no. 345 in the assessment year 1978-79 at rs. 62,000. during the assessment year 1978-79, the assessee has claimed depreciation and allowed at 30 per cent. but in the assessment year 1979-80, the assessee has not claimed depreciation but .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2001)170CTR(P& H)251
..... that the assessing officer cannot grant the benefit of depreciation when it has not been claimed by the assessee. this position is further obvious from the fact that in the finance act, 2001, explnation 5 has been inserted in section 32(1)(ii) with effect from 1-4-2002. it has been inter alia provided that the provision shall apply 'whether ..... the statement of the case in respect of one of the cases may be briefly noticed.mr. ram nath jindal had purchased truck no. hrn 345 in the assessment year 1978-79 for rs, 62,000. he had sold for rs. 64,300 and claimed depreciation @ 30 per cent. this claim was allowed. from the assessment years 1979-80 ..... at pp. 11-12 of the paper-book, the following position has been noticed'the assessee has purchased truck no. 345 in the assessment year 1978-79 at rs. 62,000. during the assessment year 1978-79, the assessee has claimed depreciation and allowed @ 30 per cent but the assessment year 1979-80, the assessee has not claimed depreciation but depreciation .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2001]250ITR751(P& H)
..... house property against the income under the other heads in respect of the three assessment years ?6. it is apt to notice the relevant provisions. chapter iv of the income-tax act as it existed at the relevant time provides for the computation of total income under different heads. part c relates to income from house property. section ..... of theappellate assistant commissioner in allowing the set off of loss relating tohouse property against income under the other heads for the assessment years 1976-77, 1977-78 and 1978-79 ?'2. the reference relates to three assessment years. the assessee claimed to have paid rs. 13,211. rs. 22,159 and rs. 18,018 by way ..... commissioner. however, the tribunal having accepted the assessee's claim, the commissioner of income-tax had filed three reference applications under section 256(1) of the income tax act, 1961.3. on consideration of the matter, the tribunal found that an identical question had already been referred to the high court in the case of cit v. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2001]252ITR626(P& H)
..... v. assistant collector (principal appraiser), customs [1981] elt 440 (raj) ; and (iii) dowsyl polymers pvt. ltd. v. abrol (m.g.), special secretary, ministry of finance [1987] 31 elt 895 (bom).7. we have given serious thought to the respective arguments. article 226(1) of the constitution of india, which begins with a non obstante ..... abrol, special secretary, ministry of finance [1987] 31 elt 895 (bom), the petitioners challenged the show-cause notice dated january 12, 1978, issued under section 111d of the customs act, 1962, read with section 3(2) of the imports and exports (control) act, 1947, order dated november 29, 1978/december 2, 1978, for confiscation, the appellate order ..... india. an alternative prayer made by them was to direct respondent no. 3 to determine the question of limitation under section 27 of the customs act, 1962, and thereafter decide the revision application afresh. the respondents raised an objection to the jurisdiction of the high court to entertain the petition by .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2001]251ITR601(P& H)
..... the assessee.'4. shri a. k. mittal referred to the provisions of sections 28(iii)(a) of the act to show that the profits on import entitlements were made exigible with retrospective effect from april 1, 1962, by the finance act, 1990, and argued that the non-inclusion of rs. 31,29,819 representing the profits on import entitlements ..... cannot be treated as an act of deliberately furnishing untrue estimate of advance tax so as to attract penalty under section 273(2 ..... shall not exceed 1 1/2 times the amount by which the tax is actually paid during the financial year immediately preceding the assessment year under the provisions of chapter xvii-c falls short of 75 per cent. of the assessed tax as defined in sub-section (5) of section 215. the crucial expression used in clause .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2001]117TAXMAN149(Punj& Har)
..... referred to the provisions of section 28(iii)(a) to show that the profits of import entitlements were made exigible with retrospective effect from 1-4-1962 by the finance act, 1990 and argued that the non-inclusion of rs. 31,29,819 representing the profits on import entitlements cannot be treated as an ..... per cent, but shall not exceed 1 times the amount by which the tax is actually paid during the financial year immediately preceding the assessment year under the provisions of chapter xvii-c falls short of 75 percent of the assessed tax as defined in sub-section (5) of section 215. the crucial expression used in clause (aa) of ..... have considered the respective submissions. in our opinion, the questions sought by the appellant cannot be treated as substantial questions requiring determination by this court under section 260a of the act. section 273(2)(aa), read with sub-section (1a) thereof lays down that if the assessing officer, in the course of any proceedings in connection with the regular .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2001]123STC272(P& H)
..... in entry 48 of list ii of the seventh schedule in the context of an argument that 'auction sale' does not fall within the scope of bengal finance (sales tax) act, 1941. while rejecting the plea of the petitioner, their lordships of the supreme court held as under :'we find ourselves unable to agree with the above observations ..... ) he must specify in such writing so far as possible the thing for which search is to be made. in view of these and other safeguards provided in chapter vii of the code of criminal procedure, it cannot be said that sub-section (2) is an unreasonable restriction on the fundamental right to hold property and to ..... trade and business without hindrance. he submitted that even though the statutory presumption created by virtue of the impugned provision is rebuttable, the authorities constituted under the act have treated it to be irrebuttable and in all the cases, heavy penalties are being imposed without examining the explanation offered by the dealer and/or transporters .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2001(75)ECC518; 2002(140)ELT56(P& H)
..... quashing of the demand of cess. other manufacturers of vegetable oil also filed writ petitions challenging the levy of cess under the 1966 act. all such petitions were dismissed by a division bench of the court on 29.11.1978 - dhanpat oil and general mills v. union of india and others. i.l.r. (1979) 2 punjab and haryana 321 ..... the date of payment of such duty : provided that where a person chargeable with duty determined under sub-section (2) of section 11a before the date on which the finance bill, 1995 receives the assent of the president, fails to pay such duty within three months from such date, then, such person shall be liable to pay interest ..... reference to interest. there is no substantive provision requiring the payment of interest on central sales tax. there is, therefore, no substantive provision in the central sales tax act which obliges the assessee to pay interest on delayed payment of central sales tax.' 17. in view of the above discussion and the law laid down by the supreme .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR2001P& H49
..... parbandhak committee has stated in his affidavit that total area of plot no. 1120 is 549.33 sq. yards = 4945 square feet. permissible covered area on the ground floor is 1978 sq. feet = 219.77 sq. yards. within this permissible area, an area measuring 1977.56 square feet = 249.73 square yards has been permitted to be covered on ..... submitted by it, got sanctioned from the chandigarh administration, that construction will be violative of rules 20 and 26 of the aforesaid rules. section 4 of the said act has barred the erection of building in contravention of building rules framed by the central government for regulating the erection of buildings.15. it was subm itted that at ..... a simple suit for declaration than an ordinance promulgated by the governor general is ultra vires cannot be maintained within the meaning of section 42 of the specific relief act as it does not ask for a declaration either in regard to any property or in regard to any legal character of any individual but the case is .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2000)126PLR240
..... lajo, (1998-3)120 p.l.r. 584; bharat singh and ors. v. mst. bhagirathi, a.i.r. 1966 s.c. 405 and union of india v. moksh builders and financers ltd. a.i.r. 1977 s.c. 409. 11. learned counsel for the appellant seeking further support from brij kishore v. smt. mushtari khatoon, a.i.r. 1976 allahabad 399 ..... were constructed then also, the same was registered in the house tax assessment register. the house tax assessment register is proved as ex.pw-8/7 relating to the year 1978-79, which shows that the suit property was in the name of sunder lal and satish. the property is mentioned as a plot having four walls while the assessment registar ..... no. fc-319, which was applied in september, 1983 was installed in the shop in april, 1984. hence, the provisions of the haryana urban (control' of rent and eviction) act, 1973 are not applicable. it was further alleged by the plaintiff that the defendant had made material alterations in the shop. the plaintiff was not interested in keeping the defendant .....
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